Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, and wire drives. The indirect labor can be traced to five separate activity pools. The budgeted activity cost and activity base data by product are as follows: Activity Cost Activity Base Procurement Scheduling $355,600 Number of purchase orders 221,200 Number of production orders Materials handling 440,500 Number of moves Product development 700,000 Number of engineering changes Production. 1,510,700 Machine hours Number of Purchase Number of Number Production of Number of Number Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,910 440 1,290 14 2,300 2,500 Tape drives 1,900 145 660 6 9,900 3,600 Wire drives 11,600 820 3,600 30 11,500 2,500 The activity rate (rounded to the nearest dollar) for the product development cost pool is Oa. $14,000 per engineering change Ob. $29,400 per engineering change Oc. $7,000 per engineering change Od. 56300 per angering chang